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  1. 2 Studia Ekonomiczne

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  1. 1 Tomanek J.

  2. 1 Wójcik-Jurkiewicz M.

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  1. 2 2014

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Kierunki zmian w zakresie wiarygodności sprawozdań finansowych

100%
Wójcik-Jurkiewicz M.
Studia Ekonomiczne
|
2014
|
vol. 164
168-175
EN
The reliability of financial reports question has been very important so far. Financial reports should be reliable, what makes it a very useful sources to investors. This paper is about answer if it is still possible to speak about financial reports reliability in a view of changing in International Financial Reporting Standards?
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Analiza wielowymiarowa w wykrywaniu oszustw księgowych

84%
Tomanek J.
Studia Ekonomiczne
|
2014
|
vol. 192
155-169
EN
The article introduces the reader to the subject of detection of the potential accounting fraud. One can get familiar with basic concepts and directions of the analysis of accounting records to detect potential fraud. After that, a method of identification of multivariate outliers is presented (in the view of classical and robust framework) as an example of a multi-dimensional analysis that could be used in the detection of anomalies. The analysis was performed in the R-project software.
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